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2015 (1) TMI 183 - AT - Service TaxClearing and forwarding agent service - Recipient of service - Held that:- Demands under Section 73 towards short levy/non-levy of the Service Tax could have been made only in respect of service providers who were required to file returns under Section 70 and not under Section 71A. Filing of returns by recipients of service was provided under Section 71A in 2003 and thereafter, in 2004, Section 73 was amended for recovery of duty from those persons who are required to file return whether under Section 70 or 71A. No such notice has been issued in the present case quoting the correct legal provisions. Therefore, the show cause notice issued in the present case and the impugned orders confirming the demand are unsustainable in law. - Decided in favour of assessee.
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